¹Nur Efendi, ²Nunung Nurhayati, ³Nandang Ihwanudin

^1,2,3Islamic University of Bandung, Jl Taman Sari No.20, 40116 Bandung

DOI : https://doi.org/10.47191/ijsshr/v5-i6-58

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ABSTRACT:

The development of the management of zakat, infaq, sedekah (ZIS) in Indonesia is getting better, the presence of the zakat management Law No. 23 of 2011 which regulates the management of zakat management organizations (OPZ) both the national zakat amil body (BAZNAS) and the amil zakat institution (LAZ) in matters of legality, management, reporting, supervision and sanctions are able to encourage the management of ZIS to be more accountable and transparent and can be held publicly accountable to increase public trust in OPZ). So that amil zakat institutions need to apply financial reports that are in accordance with zakat accounting PSAK No. 109. This study aims to analyze the application of PSAK 109 and its effect on the accountability of ZIS management at Rumah Zakat.

KEYWORDS:

PSAK 109, ZIS, Rumah Zakat

REFERENCES

1) As-Syahatah, H. (n.d.). Zakat Accounting: Practical Guide to Calculating Contemporary Zakat.

2) Efendi, N. (2022). Management of Indonesian Zakat. Philantrophy Outlook Forum . Bandung.

3) Kustiawan, T. (2012). Accounting Guidelines for Amil Zakat.

4) Qardawi, Y. (1999). Zakat Law. Bandung: Mizan Publisher.

5) Rumah Zakat. (2018). Annual Report. Bandung: Rumah Zakat.

6) Rumah Zakat. (2019). Annual Report. Bandung: Rumah Zakat.

7) Rumah Zakat. (2022). Getting to Know Zakat. Retrieved from Rumah Zakat: https://www.rumahzakat.org/id/zakat/pengenalan-zakat/

8) Zakat, P. o. (2021). National Zakat Outlook Event. Bandung.

9) Zakat, R. (2020). Annual Report. Bandung: Rumah Zakat.

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VOlUME 05 ISSUE 06 JUNE 2022